FA2 and FFA/FA from September 2019 and in paper-based exams in

the December 2019 and June 2020 sessions.

Examinable Documents Documents may be examinable even if the effective
September 2019 to date is in the future.

August 2020 The study guide offers more detailed guidance on

the depth and level at which the examinable
FINANCIAL ACCOUNTING documents will be examined. The study guide
should be read in conjunction with the examinable
documents list.

The documents listed as being examinable are the

latest that were issued/passed prior to 1st
September 2018 and will be examinable in CBEs

Title FA2 FFA/FA

International Accounting Standards
(IAS®Standards)/International Financial
Reporting Standards (IFRS®Standards)
IAS 1 Presentation of Financial Statements  
IAS 2 Inventories  
IAS 7 Statement of Cash Flows 
IAS 10 Events after the Reporting Period 
IAS 16 Property, Plant and Equipment  
IAS 27 Separate Financial Statements 
IAS 28 Investments in Associates and Joint Ventures 
IAS 37 Provisions, Contingent Liabilities and Contingent Assets  
IAS 38 Intangible Assets 
IFRS 3 Business Combinations 
IFRS 10 Consolidated Financial Statements 
IFRS 15 Revenue from contracts with customers  
Other Statements
The Conceptual Framework for Financial Reporting  